Subsequent Events can be classified as adjusting events and non-adjusting events. For the list of events below indicate whether the event is adjusting or non-adjusting? i. Insolvency of a receivable after year end ii. Destruction of significant asset after year end iii. Sale of inventories after year end... evidence of Net Realisable Value iv. Issue of shares/debt after year end Discovery of errors/fraud revealing Financial Statement incorrect after year end vi. Take-over of another business after year end vii. Purchases/sales of significant non-current assets after year end viii. Agreement of tax liability after year end V